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Treatment of the Income Tax in Enterprises Merger
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作者 Zheyu-PAN 《International Journal of Technology Management》 2015年第10期98-99,共2页
Many merger and reorganization is enterprises merger, because merger perplexing, the treatment of income tax accounting exists a variety of complex problems, the merging party obtains the net wealth of the combined pa... Many merger and reorganization is enterprises merger, because merger perplexing, the treatment of income tax accounting exists a variety of complex problems, the merging party obtains the net wealth of the combined party, some include the deferred income tax liabilities and deferred tax assets, there are not included. The merging party merger resulting combined balance in the merging process may affect the current income tax and deferred income tax, but also may not have any effect. This paper goes through the application case on enterprises merger' merging party or purchase party tax treatment to carry on analysis, which provides the major reference for accounting theory and accounting practice circles. 展开更多
关键词 Enterprise merger Same control ACCOUNTING Deferred tax Income tax.
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Case Analysis of Tianqi Lithium Corp’s Acquisition of Sociedad Química y Minera
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作者 Jiaqi Zhang 《Proceedings of Business and Economic Studies》 2024年第5期89-97,共9页
Enterprise mergers and acquisitions(M&A)are vital strategies for companies worldwide to expand markets,enhance competitiveness,and achieve strategic goals.The Chinese government’s strong support for the new energ... Enterprise mergers and acquisitions(M&A)are vital strategies for companies worldwide to expand markets,enhance competitiveness,and achieve strategic goals.The Chinese government’s strong support for the new energy industry has created a favorable policy environment for the development of the lithium battery sector.Against this backdrop,Tianqi Lithium Corp’s acquisition of Sociedad Química y Minera(SQM)in Chile has garnered widespread attention.This paper takes Tianqi Lithium Corp’s acquisition of SQM as the research subject,conducting a detailed analysis of the motives behind the M&A.Subsequently,financial indicators are employed to conduct a performance analysis from a financial perspective,examining the impact of the M&A.Finally,based on the findings of the case analysis,relevant suggestions are proposed to offer a reference for the development of enterprise mergers and acquisitions. 展开更多
关键词 Enterprise mergers and acquisitions Tianqi Lithium Corp Sociedad Química y Minera de Chile(SCM)
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Study on the Strategy of Pricing for Enterprise Merger and Acquisition
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作者 Changqing Li Yan Zheng 《Chinese Business Review》 2004年第7期54-59,共6页
Enterprise merger and acquisition is one of the property right exchanges. This paper researches the strategy of pricing for enterprise merger and acquisition, displays finance decision-making model, program and method.
关键词 enterprise merger and acquisition strategy of pricing auction
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Analysis and comparison of business income tax treatment of enterprise merger
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作者 Yang QianRu 《International Journal of Technology Management》 2015年第5期121-123,共3页
In this paper, combined with the "Enterprise Accounting Standards No. eighteenth issued -- income tax" and "Enterprise Accounting Standards No. twentieth" -- the merger of enterprises and the State Administration ... In this paper, combined with the "Enterprise Accounting Standards No. eighteenth issued -- income tax" and "Enterprise Accounting Standards No. twentieth" -- the merger of enterprises and the State Administration of Taxation on enterprise merger business related income tax provisions of the problem of enterprise income tax, from the perspective that enterprise merger accounting is divided into the same control and the different control corresponds to the general tax treatment and special tax treatment, I compare the process of enterprises under different circumstances of income tax with an example. 展开更多
关键词 Enterprise merger Same control Different control Taxable merger Tax-free merger
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Study on the problems and Countermeasures of enterprise culture integration in M & A in China
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作者 Ziyou Yuan 《International English Education Research》 2014年第7期22-24,共3页
Since the nineteen nineties, Chinese economic grows rapidly. Chinese enterprises have become an important force in the world economic growth. At the same time enterprise growth has been accompanied by M & A, the succ... Since the nineteen nineties, Chinese economic grows rapidly. Chinese enterprises have become an important force in the world economic growth. At the same time enterprise growth has been accompanied by M & A, the success ofM & A can bring great leap and growth for the enterprise. As for Chinese enterprise, today is an important period of mergers and acquisitions, but the real success ofM & A is less. Through the analysis of the causes for the failure ofM & A enterprise, some research results suggest the following three reasons are the major. First is the ignoring differences in M & A enterprises culture, second is the cultural conflict between no effective solution for mergers and acquisitions, and the third is not able to integrate the cultural reasonably. 展开更多
关键词 enterprise merger integration of culture cultural differences cross-cultural.
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Study on the problems and Coumermeasures of enterprise culture integration in M & A in China
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作者 Ziyou Yuan 《International English Education Research》 2014年第6期46-48,共3页
Since the nineteen nineties, Chinese economic grows rapidly. Chinese enterprises have become an important force in the world economic growth. At the same time enterprise growth has been accompanied by M & A, the succ... Since the nineteen nineties, Chinese economic grows rapidly. Chinese enterprises have become an important force in the world economic growth. At the same time enterprise growth has been accompanied by M & A, the success ofM & A can bring great leap and growth for the enterprise. As for Chinese enterprise, today is an important period of mergers and acquisitions, but the real success ofM & A is less. Through the analysis of the causes for the failure ofM & A enterprise, some research results suggest the following three reasons are the major. First is the ignoring differences in M & A enterprises culture, second is the cultural conflict between no effective solution for mergers and acquisitions, and the third is not able to integrate the cultural reasonably. 展开更多
关键词 enterprise merger integration of culture cultural differences cross-cultural.
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Analysis of the Effect and Mode of Strategy Integration of the Enterprise M&A
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作者 Jie Yang Jiashun Liu 《Chinese Business Review》 2005年第8期63-68,共6页
Merger is a kind of strategic behavior of seeking long-term development. A new enterprise coming from merger is different from the one that come into existence. The strategy of new enterprise formed from merger is con... Merger is a kind of strategic behavior of seeking long-term development. A new enterprise coming from merger is different from the one that come into existence. The strategy of new enterprise formed from merger is constituted through the integration of the strategy for each side. Strategy integration is the guide for the integration of other elements after merger, the way for enterprises to adapt the change of environment and the warranty for the enterprises to achieve strategy synergistic effect. Strategy integration of the merging-enterprises can be realized through several steps: preparation for strategy integration, readjustment to strategy, reorientation of the enterprise and effective communication with target enterprise in the course of carrying out the strategy. 展开更多
关键词 enterprise merger integration mode strategic integration strategy synergism
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